TMI Blog2007 (9) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. ST/51/2006 - Final Order No. 456/2007-ST(PB) - Dated:- 24-9-2007 - [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellants filed this appeal against the impugned order whereby demand of service tax and penalties were upheld. 2. The contention of appellants is that they are not covered under the scope of service tax as tour operator. They are only booking agents o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has got the information from the office of the Regional Transport office, Udaipur in respect of tourist permits and as per the information, the present appellants are having 19 All India Tourist Permits. The revenue produced a copy of letter received from the Regional Transport Authority, which shows that these are tourist permits in the name of Shrinath Tourist Agency, Prop. Sharda Devi Joshi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority. The impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh after taking into consideration the evidence now produced by the revenue and after affording an opportunity of hearing to the appellants. The appeal is disposed of by way of remand. The appellants should appear on 22nd October, 2007 before the adjudicating authority and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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